All-Russian Species Classifier economic activity – regulations, in which the lines of business and the codes assigned to them are registered. This document is needed to simplify the identification of entrepreneurial work and improve the relationship between businessmen and state regulatory services.

Regulatory regulation

By means of OKVED codes, reflection of activities in which the company or individual entrepreneur is engaged. With the opening of each new direction new code goes to State Register by submitting an appropriate application to the tax office.

It must specify a code parameter of at least four characters.

Otherwise, a gross mistake will occur, and the applicant will be forced to submit papers again. Valid codes are displayed in following documents:

• declarations;
• reporting;
• settlement papers;
• statistical summaries.

OKVED - a document that has received approval under the Order of Rosstandart No. 14-st dated 01/31/2014. The document plays a crucial role, since it participates in setting rates for injuries, accidents during production process, occupational diseases. The basic type of activity requires regular (annual) confirmation within the walls federal service on taxes and fees. This is the direction that was declared by the entrepreneur in the process of going through the registration procedure.

You should also be guided by the code parameters if you want to receive tax benefits. For example, regional legislation regulates codes under which entrepreneurs have the right to count on tax holidays. If included in this list, an individual entrepreneur has the right not to pay contributions under the simplified tax system and PSN for two tax periods from the date of registration.

Description and significance

The document was developed by the Ministry of Economy and Development and is directly related to the standardization system. Due to rational and thoughtful codes, difficulties in systematizing, classifying and encrypting any kind of events can be prevented. It is also much easier to form LNA and regulate economic work.

The business entity is allowed to carry out one or more activities. The basic direction is the main part of the GVA of a legal entity or an individual entrepreneur. Minor group - any other line of commercial work.

Based on the extracts organization of accounting and identification of entrepreneurs. In this case, the first declared code always acts as the main unit of identification.

Main activities and sections

The OKVED classifier, which will be used in 2019, includes 21 sections. Each of them has a direct correspondence to a certain industry. For example, it could be trading activity, catering, agriculture, construction. Sections included 99 subsections, including the names of activities and their code correspondences. Decryption can be done following entries:

• XX - class of work;
• X - activity subclass;
• XX.XX – group to which the direction belongs;
• XX.X - subgroup;
• XX.XX.XX - a full-fledged type of commercial work.

In order to 100% determine the appropriate code entry, you should select a section related to the field of activity. After that, it is necessary to determine a specific class and find a suitable line of work in it.

Features of decoding directions

To find out which code corresponds to a particular area of ​​activity, it is necessary to study the structural part of OKVED and understand the decoding.

Proper indication of OKVED code values ​​is the key to successful management entrepreneurial activity and the absence of problems with the current legislation.

The need to use

The main regulation prescribing the need to use this document is Order of the Federal Tax Service of the Russian Federation No. ChD-6-6 / [email protected]. With regard to the explanations of the Federal Tax Service regarding application of OKVED, the tax service reports the following: OKVED was put into effect to simplify the relationship between entrepreneurs and controlling structures.

This classifier is used in the process of organizing the solution of the following tasks and items:

• classification of activities;
• coding certain types of work performed;
• determination of the basic orientation;
• formation and execution of normative acts related to state regulation;
• implementation of statistical observation;
• preparation of statistical information;
• data encoding within various information resources and systems;
• ensuring certain needs of bodies and structures of state power.

As you can see, a rationally chosen code contributes to the solution a large number problems and prevents misunderstandings between the parties during the verification process. Depends on the correct definition of OKVED many factors:

• expenses of the entrepreneur to replenish the state treasury in the form of payments;
• the rate of contribution for injuries required to be paid to the FSS service;
• the level of relations with tax services and banking structures;
• the type of taxation, as well as the regime that can be used in the process of mutual settlements with the state.

In the Russian Federation there are prohibited areas of activity for individual entrepreneurs. This is economic, defense work, as well as financing. This also includes all formats of entrepreneurship that involve causing enormous harm to the life and health of others. For example, the sale of military products, drugs, explosives, etc. If there are any discrepancies in the papers, and the code is incorrect, this may arouse suspicion from the tax authorities, which will entail a large fine.

Thus, the OKVED code designation is basic and assumes that there are no problems with the state. A competent choice and indication of the code is the key to an honest and conscientious relationship with the government side. While ignoring the legislative requirements implies the incurring of administrative, civil and criminal liability within the framework of the relevant codes of the Russian Federation.

This service allows you to transfer types of economic activity from the old version of OKVED OK 029-2001 (version 1) to the codes of the new version of OKVED OK 029-2014 (version 2). Codes can be matched in both directions. The program is provided absolutely free of charge.

When the changes happened

The new edition of OKVED2 OK 029-2014 came into effect on July 11, 2016. From this moment on, it is impossible to use the old OKVED classifier.

Why is it necessary to know the new OKVED?

New OKVED codes must be indicated in all documents that will be submitted by individual entrepreneurs and LLCs to the tax authorities, as well as off-budget funds in 2019. For example, this applies to filling out all declarations and other reports generated for 2018 and 2019.

What to do if several new ones are compared according to the old OKVED?

This is not too important, but it is still better to choose the type of economic activity that most closely matches your business.

Do individual entrepreneurs and LLCs need to make changes to their documents on their own?

The tax authorities have automatically translated OKVED codes to all entrepreneurs and organizations, so no independent actions are required.

If you need to pick up codes, then you can use the convenient new OKVED 2 classifier with decoding and search.

The selection of OKVED codes when filling out an application for registration of an individual entrepreneur or LLC may seem like a real stumbling block to the applicant. Some professional registrars even list this service as a separate line in their price list. In fact, the selection of OKVED codes should be given a very modest place in the list of actions of a novice businessman.

If difficulties with the selection of codes still arise, then you can get free consultation according to OKVED, but for the sake of completeness, including familiarization with the risks associated with the choice of codes, we recommend that you read this article to the end.

What are OKVED codes?

OKVED codes are statistical information intended to inform government bodies what exactly the new business entity plans to do. The codes are indicated according to a special document - the All-Russian Classifier of Economic Activities, which gave the name to the abbreviation "OKVED".

In 2019, only one edition of the classifier is valid - OKVED-2(another name is OKVED-2014 or OK 029-2014 (NACE rev. 2)). Classifiers of editions OKVED-1 (other name OKVED-2001 or OK 029-2001 (NACE Rev. 1)) and OKVED-2007 or OK 029-2007 (NACE Rev. 1.1) became invalid from January 1, 2017.

If the applicant enters the codes of the wrong Classifier in the application, he will be denied registration, so be careful! Those who will fill out an application using our service do not need to worry, we have timely replaced OKVED-1 with OKVED-2. Documents will be filled out correctly.

When choosing OKVED codes, you must also take into account that certain types of activities require licensing, we have provided a complete list of them in the article.

OKVED structure

The OKVED classifier is a hierarchical list of activities, divided into sections with Latin letters from A to U. This is how the structure of OKVED 2 sections looks like:

OKVED sections:

• Section A. Agriculture, forestry, hunting, fishing and fish farming
• Section D. Provision of electricity, gas and steam; air conditioning
• Section E. Water supply; wastewater disposal, organization of collection and disposal of waste, activities for the elimination of pollution
• Section G. Wholesale and retail trade; repair of motor vehicles and motorcycles
• Section I. Activities of hotels and catering establishments
• Section L. Real Estate Activities
• Section M. Professional, scientific and technical activities
• Section N. Administrative Activities and Related Additional Services
• Section O. Public administration and military security; social Security
• Section Q. Health and social services activities
• Section R. Activities in the field of culture, sports, leisure and entertainment
• Section T. Activities of households as employers; undifferentiated activities of private households in the production of goods and services for their own consumption
• Section U Activities of Extraterritorial Organizations and Bodies

The letter names of the sections are not used in the formation of OKVED codes. The classification of the code occurs within the section in the following form (asterisks indicate the number of digits):

**. - Class;

**.* - subclass;

**.** - Group;

**.**.* - subgroup;

**.**.** - view.

Let's give an example of OKVED code 2 from section A "Agriculture, forestry, hunting, fishing and fish farming":

• Class 01 - Crop and animal husbandry, hunting and provision of related services in these areas;
• Subclass 01.1 - Growing of annual crops;
• Group 01.13 - Cultivation of vegetables, melons, root and tuber crops, mushrooms and truffles;
• Subgroup 01.13.3 - Growing of table root and tuber crops with a high content of starch or inulin;
• View 01.13.31 - Growing potatoes.

Such a detailed specification of the code (up to six digits inclusive) is not required to be indicated in the application. It is enough to write the OKVED code within 4 digits, that is, only up to the group of the type of activity. If you have specified a group of codes (that is, a code consisting of four digits), then the codes of subgroups and types automatically fall into it, so they do not have to be specified separately or supplemented later.

Example:

• Group 01.13 "Growing of vegetables, gourds, root and tuber crops, mushrooms and truffles" includes:
• 01.13.1: Growing vegetables;
• 01.13.2: Cultivation of gourds;
• 01.13.3: Cultivation of table root and tuber crops with a high content of starch or inulin;
• 01.13.4: Cultivation of vegetable seeds, excluding sugar beet seeds;
• 01.13.5: Cultivation of sugar beets and sugar beet seeds;
• 01.13.6: Cultivation of mushrooms and truffles;
• 01.13.9: Growing vegetables n.e.c.

If you indicated the OKVED code 01.13, then, for example, the cultivation of vegetables and the cultivation of mushrooms and truffles are included in this group, so it is not necessary to indicate them separately as 01.13.1 and 01.13.6, it is enough to limit yourself to code 01.13.

Examples of selection of OKVED codes depending on the chosen field of activity

Not always the applicant's idea of ​​the proposed activity codes coincides with the logic of the structure of the OKVED classifier. For example, it is understandable when it comes to activities related to the rental of apartments and offices. The following OKVED codes are suitable here:

• 68.20 Renting and management of own or leased immovable property
• 68.20.1 Renting and management of own or leased residential real estate
• 68.20.2 Renting and management of own or leased non-residential immovable property

Also, quite logically, the types of activities related to trade or the provision of taxi services are lined up. But here, for example, a designer associated with Internet advertising can work under the following OKVED codes:

• 18.12 Other types of printing activities
• 74.20 Photography activities
• 62.09 Activities related to the use computer science And information technologies, other
• 73.11 Activities of advertising agencies
• 73.12 Representation in the media
• 90.03 Artistic activities
• 90.01 Performing arts activities
• 62.01 Development of computer software

How many OKVED codes can be indicated in the application?

As much as you like, it is not forbidden to enter at least the entire classifier in the application (the only question is how much you need it). In the sheet where OKVED codes are indicated, 57 codes can be entered, but there may be several such sheets, in which case the main type of activity is entered only once, on the first sheet.

Please note that if the OKVED code you have chosen relates to the field of education, upbringing and development of children, medical care, social protection and social services, youth sports, as well as culture and art with the participation of minors, then a certificate of registration will need to be attached to the registration application. no criminal record (clause 1 (k) of article 22.1 of law No. 129-FZ). The document is submitted upon an interdepartmental request, but in order not to delay the registration process, it is possible, having previously specified this possibility in the registering inspection, to request a certificate in advance.

The law stipulates this requirement only for individuals (that is, individual entrepreneurs), and when registering an LLC, such a certificate is not required.

Responsibility for conducting activities not according to OKVED

As such, there is no liability for non-OKVED activities. AND arbitrage practice, and letters from the Ministry of Finance confirm that the entrepreneur is not liable for the implementation of activities not specified in the USRIP or USRLE.

At the same time, if you are operating under an OKVED code that is not registered or entered later, you can be held administratively liable in the amount of up to 5,000 rubles under Art. 14.25 of the Code of Administrative Offenses of the Russian Federation for "... failure to submit, or untimely submission, or submission of false information about a legal entity or about individual entrepreneur". OKVED codes to the list of such mandatory information include Art. 5 (5) of Law No. 129-FZ of 08.08.01, so it will be necessary to hurry up to make changes within three days after the start of activities under the new code.

The main activity according to OKVED

And here you have to be careful. The fact is that the accrual of contributions for employees for insurance against accidents at work and occupational diseases occurs, according to the tariffs for the main type of activity. The more risky (traumatic or provoking occupational diseases) the activity is, the higher the rate of insurance premiums.

Until April 15 of the year following the reporting year, employers must submit documents confirming the main type of activity to the FSS in the manner prescribed by Order of the Ministry of Health and Social Development No. 55 dated January 31, 2006. Organizations submit such confirmation annually, and individual entrepreneurs - employers only if they have changed their main activity. The main type of activity is considered to be the type of activity, the income from which is higher in comparison with income from other activities over the past year.

If confirmation is not submitted, then the FSS sets the highest tariffs of all types of activities indicated by the insured, and this is where the OKVED codes are overly indicated and may turn out to be very inappropriate.

How are tax regimes and OKVED codes related?

All special, they are also preferential, tax regimes (STS, UTII, ESHN, PSN) have restrictions on the type of activity, if you intend to engage in certain types of activity, and at the same time choose a regime in which such activity is not provided, then there is a conflict of interest . It will be necessary to change either the tax regime or the desired OKVED. In order not to get into such a situation, we recommend that you consult with experts in advance on the choice of a suitable taxation system.

For organizations, the procedure for notifying changes in OKVED codes will depend on whether the relevant types of activities are indicated in the Charter. Please note that if the list of activities contains an indication of “... other types of activities not prohibited by law” (or something similar), then there is no need to amend the Charter. Changes to OKVED codes without changing the Charter are reported.

If the new codes do not even come close to the types of activities already indicated in the Charter (for example, production is indicated, and you decide to engage in trade), and phrases about other types of activities that do not contradict the law are not spelled out in it, then use In this case, you will have to also pay a state duty in the amount of 800 rubles.

A brief minimum you need to know about OKVED

1. OKVED codes are a statistical designation of the code for the types of activities that the applicant indicates in the application for registration of an individual entrepreneur or LLC.
2. At least one activity code must be indicated in the application, the maximum number of OKVED codes is theoretically unlimited.
3. It makes no sense to indicate as many codes as possible in the application (just in case), because when registering an individual entrepreneur, among them there may be those for the maintenance of which, in addition to the usual package of documents, a certificate of no criminal record must be presented.
4. If you have chosen a special tax regime, then when choosing OKVED codes, you must take into account restrictions on the types of activities in this regime.
5. If there are employees, the main type of activity must be confirmed with the FSS before April 15: for organizations annually, for individual entrepreneurs only if the main code is changed, because. this affects the rates of insurance premiums for employees.
6. Responsibility for activities not specified codes OKVED is not provided, but for untimely (within three days) notification of a change in codes, an administrative fine of up to 5 thousand rubles can be imposed.
7. If you or your counterparty do not have the relevant OKVED codes, tax disputes are possible, with a refusal to reduce the tax base or apply another tax benefit for the transaction.

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We talked about the new OKVED 2 in 2017, the purposes of its use and the structure of codes for types of economic activity in our consultation. We will tell about the table of correspondence between OKVED and OKVED2 in this material.

The ratio of OKVED 1 and OKVED 2

Comparison of OKVED and OKVED2 allows us to conclude that there have been significant changes in the new classifier. Not only have many grouping codes changed, but the names of classes, subclasses, groups, subgroups and types of economic activity have also changed.

The correspondence of OKVED and OKVED2 codes can be demonstrated by presenting a comparison table of OKVED and OKVED2 in the context of some classes of economic activity, i.e. the first two characters of the OKVED code:

OKVED and OKVED 2: correspondence table

A more detailed comparison of OKVED 1 and OKVED 2 can be made on the basis of special transition keys developed by the Ministry of Economic Development of the Russian Federation and posted on the official website of the ministry in the section " All-Russian classifiers assigned to the Ministry of Economic Development of Russia".

These transitional keys are a table in which each OKVED 1 code is compared with the code in the new OKVED 2 classifier.

You can see that according to OKVED 2, the correspondence to OKVED 1 is not always 1: 1, that is, sometimes the code according to the old classifier corresponds to several codes in the new OKVED 2. For example, the following classes correspond to the provision of other types of services (code 74 according to OKVED 1) types of economic activity according to OKVED 2:

• 69 "Activities in the field of law and accounting»;
• 70 “Activities of head offices; management consulting”;
• 71 “Activities in the field of architecture and engineering design; technical testing, research and analysis”;
• 73 "Advertising activities and market research".

When using the OKVED and OKVED2 correspondence table, the transition from old codes to new ones does not present any particular difficulties. Moreover, such a transition according to the OKVED codes contained in the Unified State Register of Legal Entities and the EGRIP was carried out by the tax department automatically and independently, without the involvement of taxpayers.

If you want to check the correctness of the translation on new OKVED 2, and also, if necessary, to establish a correspondence between OKVED1 and OKVED2, you can refer to the OKVED 1 to OKVED 2 converter, which will be given below.

The table of correspondence between OKVED and OKVED2 codes in Excel format was developed by the Ministry of Economic Development and is the same transitional keys mentioned above.

In the table for the transition of OKVED to OKVED2, the codes and the name of the grouping according to OKVED1 are presented on the left side, and the corresponding codes and the name according to OKVED2 are presented on the right side.

You can download the comparison table of OKVED and OKVED2 in Excel format.

03May

Hello! In this article you will find the new OKVED 2 codes and we will tell you how to choose the right codes for your activities.

Today you will learn:

• List of current OKVED-2;
• How does OKVED depend on;
• What difficulties may arise as a result of choosing one or another code.

New OKVED-2 codes for 2019

Download OKVED 2 in different formats:

• Download

• Download

Differences between new and old OKVED significant. Therefore, to register a business, use only new codes!

For what purposes are OKVED codes required?

The area that you eventually choose will be directly related to OKVED codes. The latter represent a generally accepted classification of activities and IP.

OKVED performs the following functions:

• Separation of types of permitted activities;
• Encoding the names of the sphere (this is necessary for convenience: you do not need to write / print long sentences every time, you can use a set of numbers);
• The specifics of the components of each area (you can choose the main area - trade, and sell shoes or, for example, hats).

Having studied the classifier, you can determine:

• In what form does the company exist (IP, etc.);
• Type of ownership;
• The structure of business entities (in terms of subordination to higher departments).

At the same time, OKVED does not let you know whether this company is commercial or not, internal or foreign trade she is doing. The entire database of available codes is contained in the edition of the classifier with the name OKVED-2. Sometimes it is also called OKVED-2014 or OK 029-2014.

These names are valid from January 1, 2017. The document will respond to frequently asked question: “How to find out OKVED for individual entrepreneurs”, because it contains all the information on encodings.

Where can I meet OKVED

OKVED codes can often be seen in everyday life.

They are found in:

• Various regulations;
• Register of all legal entities and individual entrepreneurs (the database of existing firms in the country is maintained here);
• Documents of international format;
• The founding documents of the company;
• Documents accompanying the activities of the company (with and OKVED will be required for the database of the register of companies, it is also necessary when changing or deleting codes associated with a change in activity).

What is OKVED

The code consists of a sequence of 6 digits, each subsequent of which specifies the previous one. The numbers in the OKVED classifier are separated by dots.

The code structure can be represented as follows:

• XX - class or section (the broadest concept, including all other activities);
• XX.X - a subcategory of a class or a subclass (a narrower concept);
• XX.XX – activity type group;
• XX.XX.X - subgroup;
• XX.XX.XX - type (the narrowest value in the code, which designates one specific type of permitted activity).

In total, there are 21 sections and 99 clarifying classes and types with detailed description type of economic activity. In the tax it is enough to indicate only the first four digits, that is, XX.XX. This will be enough for the normal functioning of the company. In other words, you will be able to work in narrower areas of the selected section.

If you choose the narrowest type (the sixth digit of the classifier), then in the future you may encounter trips to the tax office to make changes to the register. After all, the business is developing, and at some point you will want to expand its boundaries.

The tax application contains a form for adding OKVED. An individual entrepreneur can indicate 57 codes on one sheet. If the versatility of your business requires more classes, you can take an additional form and indicate the missing types on it.

The most common OKVED-2 codes among individual entrepreneurs

An individual entrepreneur has the right to choose the types of OKVED for his IP from a wide list.

Most IPs are registered in the following industries:

• Providing advice (for example, providing services in the field of commerce - OKVED 70.22);
• Designer services on the Internet (code 62.01 gives the right to develop the site infrastructure);
• Translation of texts (code 74.30 will allow you to do both written and oral translation);
• Advertising (using OKVED 73.11 you can develop advertising agency);
• (class 68.20.1 is required for those who rent their own apartment);
• Real estate services (coding 68.31 is intended for real estate agencies);
• Programming (OKVED 62.02.1 is used by computer system designers);
• Repair of computers (class 95.11 is associated with the repair of computers, ATMs, automatic machines);
• (OKVED 2 with coding 63.11 allows you to provide services for posting information);
• (class 52.63 allows trading outside the store);
• (OKVED 51.61.2 opens up opportunities for trading via the Internet);
• Astrology (code 96.09).

Basic OKVED and their classes

When choosing codes, it is important to decide on the main and additional ones. The choice of the main OKVED determines all further activities of your company. If you indicate the section that actually does not correspond to the direction of the enterprise, then tax checks and the imposition of large fines are possible.

The choice of the main section largely determines the system of insurance premiums, and must also comply with the applicable taxation system. You can specify in registration documents only the main section without specifying classes. However, this can lead to difficulties in the future.

If you want to expand the boundaries of your business and engage in additional activities, then this will need to be pre-agreed with the tax service. You will need to draw up an application for the addition of existing codes.

Taxation and OKVED

Preferential tax regimes ( , or ) have restrictions on the type of economic activity. This means that not every type of business line is suitable for all types of taxation.

By choosing a section of codes that is incompatible with your activity, you risk own business, since there will be no tax concessions in your direction.

In this case, you will either have to change the current tax system, or abandon the chosen activity and take up another one. For example, the simplified tax system does not allow the opening of an insurance company, mining or the production of excisable goods.

Applying the ESHN, you cannot engage in activities that are not related to agriculture and fishing. The list of directions for the patent system and the simplified one is very limited.

Allows you to engage in all types of activities. True, deductions to the budget in this case will be the largest.

For example, a patent (PSN) allows you to choose one of the following activities included in OKVED 2:

• Installation of windows and others.

USN gives the right to operate:

OKVED codes for UTII include the following areas:

• plumbing activities;
• Transport services;
• Commission shop;
• OKVED for retail products.

Insurance premiums and OKVED

The choice of one or another section of OKVED affects the amount of contributions to insurance funds. The amount itself is not taken into account when calculating the amount of the contribution. But the view is important.

There are certain degrees of risks that the insurance fund uses in relation to a particular type of activity. The higher the risk, the more you will have to pay. That is, if the chosen line of business can bring some kind of danger to your employees, then in accordance with the likelihood of accidents, the fund assigns the amount of the contribution.

In total, 32 sections of economic activity have been developed by types of risk for employees. The higher the level of possible injury, the higher the fee payment rate. The minimum rate that you can pay is 0.2%, and the maximum is 8.5%.

You need to report to the insurance fund on the activities that you carried out in the previous year. This information must be submitted no later than April 15.

Such a process is connected with the choice of tariff and the appointment of the amount of contributions. This rule applies only to legal entities. Individual entrepreneurs need to confirm the codes only if the main section is changed.

If you do not send the information in a timely manner, the tax office will do it for you. It will indicate the maximum tariff that is possible for your OKVED. If you have a large number of code sections registered in the IP registry, then in this case this may not affect the tariff for the better.

Features of some activities

When specifying OKVED codes, keep in mind that some activities have their own nuances. For example, if you specify the provision of services by a security company as an additional class, then you must have a license for this type of activity. Otherwise, you have no right to engage in it.

Since a license costs money and will cause additional trouble, it makes no sense to indicate the licensed type in OKVED. This, of course, applies only to those entrepreneurs who are not going to engage in security, but would like to indicate it as an additional direction just in case.

There are also activities that require additional information from you.

The OKVED 2 classifier contains the following areas that you are not entitled to open if you have a criminal record:

• Companies associated with ;
• Departments for the social protection of citizens;
• Sports sections for children;
• Agencies that somehow affect the participation of minors.

To engage in the above activities, you will need to provide a certificate of no criminal record. That is why it is so important to choose the right OKVED codes.

How to choose a code

To choose the most suitable OKVED options for your activities when registering an individual entrepreneur, adhere to the principles:

• First, decide on the line of business that will generate the main income (this is the main code or section, it must be indicated);
• Next, decide on those types of activities that you will rarely deal with (if the income from them is minimal, then you can not take such OKVED into account);
• For yourself, choose those codes that are a priority for your business. It is not necessary to indicate OKVED for courier services if the main income is, and in rare cases you provide goods delivery services.

Considering the main and additional codes, consider the following:

• Choose from the presented sections the one that fits the description for your activity;
• In the section, read the list of subsections corresponding to it and select the necessary ones;
• When filling out an application for opening an IP and changing the type of activity, it is not allowed to indicate codes that have two or three digits. You must select the most detailed OKVED. Only the first 4 digits are allowed;
• You are not limited in the choice of encodings. You can specify at least everything from the list. But the main one you need to choose one. Income on it must be at least 60% of the company's revenue.

How to change OKVED

If you decide to change the type of activity or add a new one to your business, then first go to tax office. Here you will need to draw up an application to change the list of codes in the registry. This must be done within three days, otherwise you will be fined.

The process of changing the OKVED code looks like this:

• In the tax office, fill out an application and indicate the types of activities (this can be done at home by downloading the application form for adding a code from the inspection website);
• On the form, you must indicate those OKVED that you will no longer use, and those that will become new to you (in some regions, this application must first be notarized);
• When applying in person, you will be issued a certificate of final registration of codes within 5 working days;
• If a representative prepared the form for you, the tax authority will send a letter to your address within 10 days;
• Initially, when submitting documents using mail services, you need to certify them with a notary;
• After you have received an extract from the register, your new activity has legal force.

It is necessary to make changes to OKVED for the company once a year. This is usually done in the first month. For this process is more difficult than for IP.

The society needs to add new codes in the event that they were not indicated in the . At the same time, the addition of a new OKVED code entails changes in the Charter, which also need to be recorded in the tax office. For LLC, when introducing new classes of activity, a state fee is provided.

To change OKVED, be sure to follow the following information:

• Only one main code can be specified. If you would like to include them in more, then the law does not prohibit it;
• Don't write code just because you might be doing it sometime in the future. This affects tax deductions, insurance premiums, and may require a license or additional information;
• If you have chosen a preferential taxation system, find out if you can choose one or another code with it. The discrepancy between the OKVED section and the tax system will not allow you to engage in the chosen direction;
• Do not forget to report on the changes to the insurance fund if your business has hired employees.

What is the penalty for

If you have not made changes to the sections, then there may be the following consequences:

• The tax authority has the right to refuse you a VAT refund;
• If you violate the deadline for making changes (more than three days), you can earn a fine of up to 5,000 rubles.

If you have several areas of activity in OKVED, and you do not report on all of them in the declaration, the tax service will have a very logical question related to the lack of reporting in other areas.

Therefore, do not abuse the number of codes in the registry. A fine of 5,000 rubles will also apply if your type of activity does not comply with the chosen taxation system.

Difficulties with OKVED

It also happens that an entrepreneur cannot find his line of business among the types of OKVED. This means that you want to specify narrow specialization your business.

This is not required. You can choose any class that includes several types, which will not conflict with your line of business, and if you expand your business, you will already have the existing codes.

The legislation does not directly prohibit engaging in those areas that are not confirmed in the register for your company.

But the absence of OKVED can cause problems when:

• Desire to engage in an activity requiring a license. In this case, you will definitely need to introduce a new class;
• Switching to another tax regime. It should be noted that the new tax payment system may not allow you to engage in the chosen direction;
• Expansion of business outside the country. Then you need to urgently make changes to the registry;
• Lending. The bank will not issue in the absence of the required types of OKVED.

Controversial points in the tax

Tax representatives often do not recognize the right to apply for an enterprise. They also seek to increase the tax base by any means.

The result of their efforts may be a refusal to account for the costs of a transaction in which a counterparty with an unregistered OKVED participated. In other words, the tax authority recognizes the agreement with him as insignificant and will not count your expenses as such.

This is due to income tax and. In such cases, you can go to court. In most of these situations, the decision is made in favor of the entrepreneur. But for your own peace of mind and in order to avoid unpleasant consequences, we recommend that you check with your business partner for the availability of OKVED.

If an entrepreneur has received income according to a code not indicated in the register and at the same time is on the simplified tax system, difficulties may also await him. In this case, the tax authority will require you to pay not 6% of the profit, as it should be under the simplified tax system, but all 13%, as it should be paid to an individual for income.